Income Tax Appellate Tribunal - Kolkata
Bhuira Ram Suthar, Kolkata vs Ito, Ward 43(1), Kolkata, Kolkata on 12 July, 2017
आयकर अपील
य अधीकरण, यायपीठ - "D" कोलकाता,
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA BENCH "D" KOLKATA
Before Shri Waseem Ahmed, Accountant Member and
Shri S.S.Viswanethra Ravi, Judicial Member
ITA No.454/Kol/2017
Assessment Year:2010-11
Bhuira Ram Suthar बनाम / Income Tax Officer,
147, Cotton Street, 7 t h V/s . Ward-43(1), 3, Govt.
Floor, Kolkata-007 Place (West),
[PAN No.ASWPS 6727 J] Kolkata-001
अपीलाथ /Appellant .. यथ /Respondent
अपीलाथ क ओर से/By Appellant Shri G.R. Sharma, Advocate
यथ क ओर से/By Respondent Shri Kalyan Nath, Addl. CIT-DR
सन
ु वाई क तार
ख/Date of Hearing 30-06-2017
घोषणा क तार
ख/Date of Pronouncement 12-07-2017
आदे श /O R D E R
PER Waseem Ahmed, Accountant Member:-
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-13, Kolkata dated 29.04.2016 pertaining to assessment year 2010-11. Shri G.R. Sharma, Ld. Advocate appeared on behalf of assessee and Shri Kalyan Nath, Ld. Departmental Representative represented on behalf of Revenue.
2. At the outset, it was observed from the order of Ld. CIT(A) that the case was fixed for hearing on 08.02.2016, 01.03.2016 & 14.03.2016 but the assessee failed to appear. The notices for hearing were sent by registered post by the ld. CIT(A) but these were returned back by the Postal Authorities. The assessee has not intimated any new address for correspondence. Therefore, the appeal was decided by Ld. CIT(A) as ex parte on 29.04.2016.
3. Against the impugned ex parte order of Ld. CIT(A) assessee filed an appeal before us and submitted in grounds of appeal that no notice for hearing was served upon him. As such, it was pleaded before us by the ld. AR in the grounds of appeal that the impugned order has ITA No.454/Kol/2017 A.Y. 2010-11 Buhira Ram Suthar Vs. ITO Wd-43(1), Kol. Page 2 been passed without giving opportunity to the assessee. Similarly the ld. AR submitted that the AO also has passed ex-parte order u/s 144 of Act. Finally the ld. AR submitted to restore the issue to the file of AO for fresh adjudication in accordance with the law. On the other hand the ld. DR agreed to the submission of Ld. AR if the matter restorer to the file of ld. CIT(A).
4. On perusal of appellate order, we find that Ld. CIT(A) affirmed the action of AO without mentioning any reason for confirming the same on merits. The provisions of Section 250(6) of the Act require the Commissioner (Appeal) to dispose of the appeal in writing with reasoning. But we find from the impugned order of Ld. CIT(A) who confirmed the order of AO without deciding the same on merit. We also find in the interest of justice and fair play Ld. CIT(A) should have given another opportunity to the assessee to appear before him to explain his points of contentions.
4.1 We also find that the AO has also passed ex-parte order u/s 144 of the Act. Therefore, in this view of the matter and in the interest of justice & fair play, we are inclined to remit the matter back to the file of AO with the direction to make the fresh assessment in accordance with law after giving reasonable opportunity of being heard to assessee. It is needless to say that the assessee should co-operate in the assessment proceeding. Hence, this ground of assessee's appeal stands allowed for statistical purpose.
5. In the result, assessee's appeal stands allowed for statistical purpose.
Order pronounced in open court on 12/07/2017
Sd/- Sd/-
( या%यक सद'य) (लेखा सद'य)
(S.S.Viswanethra Ravi) (Waseem Ahmed)
Judicial Member Accountant Member
*Dkp-Sr.PS
)दनांकः- 12/07/2017 कोलकाता / Kolkata
आदे श क त
ल प अ े षत / Copy of Order Forwarded to:-
1. अपीलाथ /Appellant-Bhuira Ram Suthar, 147, Cotton St, 7th Fl. Kolkata-007
2. यथ /Respondent-ITO, Ward-43(1), 3 Govt. Place (West), Kolkata-001 3. संबं,धत आयकर आय-
ु त / Concerned CIT
4. आयकर आयु-त- अपील / CIT (A) 5. .वभागीय %त%न,ध, आयकर अपील य अ,धकरण कोलकाता / DR, ITAT, Kolkata
6. गाड2 फाइल / Guard file.
By order/आदे श से, /True Copy/ Sr. Private Secretary, Head of Office/DDO आयकर अपील य अ,धकरण, कोलकाता